Cost of Debt $8\mathrm{.}310\mathrm{.}66\mathrm{.}79\mathrm{.}9$

Tax Rate $21\%21\%21\%21\%$

After Tax Cost of debt

ROE $7\mathrm{.}10\%8\mathrm{.}50\%5\mathrm{.}10\%7\mathrm{.}70\%$

Which two companies can use debt to increase ROE